1999 (3) TMI 244

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..... this case requested for disposal on merits. I have heard Shri A. Ashokan, ld. DR for the revenue. 2. The assessees were receiving certain goods from small sector manufacturers falling under the purview of Notification No. 175/86, dated 1-3-1986 as amended. This notification was in force upto 31-3-1993. On that date, similar provisions were introduced by Notification No. 1/93, dated 28-2-199 .....

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..... respect of the inputs shall be allowed under Rule 57B of the said rules, at the rate of duty applicable under this notification plus an amount calculated at the rate of 5% ad valorem, or at the rate of duty otherwise applicable but for this notification, whichever is less - provided that nothing contained in this paragraph shall apply in respect of the inputs which are received in any factory afte .....

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